In order to justify the creation of a "see" reference from "SPMS," follow the guidance of AACR2:
26.1B. See references
Make a see reference from a form of the name of a person or a corporate body or title of a work that might reasonably be sought to the form that has been chosen as a name or uniform title heading, or as a title entry.
Since SPMS is a form that might "reasonably" be searched by your users, you are permitted to include it as a "see" reference. Add a 670 to indicate that this form is commonly used at your institution.
Social Sciences Cataloger